2019 (11) TMI 1294

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....R. Assessee by: Shri P.B. Parmar, A.R. ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee's appeal for A.Y. 2011-12, arises from order of the CIT(A)-6, Ahmedabad dated 16-08-2017, in proceedings under section 271(1)(c) of the Income Tax Act, 1961; in short "the Act". 2. The solitary ground of appeal of the assessee is filed against the decision of ld. CIT(A) in confirming ....

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....nd the ld. CIT(A) has sustained the above cited additions amounting to Rs. 5,04,300/-. During the course of penalty proceedings, the assessee has explained that it has furnished the complete particulars of all the five categories of expenses. The detailed submission of the assessee is produced at page no. 2 to 4 of the penalty order passed u/s. 271(1)(c) of the Act. The assessing officer has not a....

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....- Interest on late payment of Central Excise u/s 37 6,480/- Gift and Presentation Expenses 1,78,476/- Prior Period Consultancy Expenses 19,000/- Labour Welfare Expenses u/s 40A(3) 29,000/- Total 5,04,300/- In respect of prior period brokerage and commission of Rs. 271344/-, the assessee explained that it has made provision for brokerage during the year under consid....

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....ar under consideration after deduction of tax at source of Rs. 3800/-. The assessee explained that out of aforesaid payment an amount of Rs. 19000/- was pertained to F.Y. 2009-10 and its contention of applicability of provision of section 40(a)(ia) was rejected by the assessing officer. Regarding labour welfare expenses of Rs. 29,000/-, the assessee has explained that this amount was disallowed u/....